GST Refunds Introduction Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of existing business. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime. Thus, under the GST… Read More »

Service Tax Return Date from 1st April 2017 to 30th June 2017 can be filed upto 15th August 2017 in Form ST 3 or ST 3C as the case may be as per Notification No 18 / 2017 Service Tax Dtd 22nd june 2017 Download Notification No 18 / 2017 Service Tax Dtd 22nd june… Read More »

GST Recovery of Tax Introduction 1. Tax administration occasionally comes across situations where the tax dues are not paid correctly by the tax payers, most of the times inadvertently and sometimes deliberately. To minimise the inadvertent short payment of taxes, the concept of ‘Matching’ details of ‘Outward supplies’ of supplier with the details of ‘Inward… Read More »

Cabinet expresses Gratitude to State CMs and others for their cooperation in introduction of GST The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has passed a resolution expressing gratitude to Chief Ministers of States and others for their cooperation in introduction of GST. “GST is the biggest tax reform in independent India.… Read More »

GST Practitioner Who is a GST Practitioner? GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer. For this purpose, GST Practitioners (GSTP) are required to be… Read More »

SECTION 146 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – NOTIFIED COMMON PORTAL NOTIFICATION NO.FTX.90/2016/65, DATED 22-6-2017 In exercise of the powers conferred by section 146 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to notify www.gst.gov.in as the Common… Read More »

Section 5 of Sikkim GST Act 2017 [ Section 5 of Sikkim GST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed… Read More »

Section 4 of Sikkim GST Act 2017 [ Section 4 of Sikkim GST Act 2017 explains Appointment of officers and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit… Read More »

Section 3 of Sikkim GST Act 2017 [ Section 3 of Sikkim GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– List is indicative (a) [Principal/Chief]… Read More »

Register DSC for GST Here we have explained steps to register DSC for GST with Screenshots Register DSC for GST Access GST Portal through www.gst.gov.in. Correcting Issue of DSC – emsigner Correcting Issue of DSC –emsigner (trust key issue) To troubleshoot the DSC issue, you first need to check if the trust key tool version is… Read More »

GST Application submission through EVC Verification & Submission of Application Access GST Portal through www.gst.gov.in. GST Application Submission with DSC Do GST Registration and fill all relevant details . Read How to Apply for GST New Registration – Explained with Screenshots & Examples After completion of all the details, applicant has to verify application based on: DSC… Read More »

Job Work under GST Introduction Job-work sector constitutes a significant industry in Indian economy. It includes outsourced activities that may or may not culminate into manufacture. The term Job-work itself explains the meaning. It is processing of goods supplied by the principal. The concept of job-work already exists in Central Excise, wherein a principal manufacturer… Read More »

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